The Coca-Cola Company

With a week to go before the government goes to trial with Anthem over the insurance giant's proposed purchase of Cigna, briefs filed by the two sides show they don't even agree on basic facts.

Anthem says the Department of Justice is conflating two distinct markets for large commercial accounts. One is the more common arrangement, in which companies like Coca-Cola self-insure, and hire a company like Anthem or United Healthcare to administer the plan for a fee.

The other national account arrangement is where a few giant employers let an insurer like Aetna predict how much health care employees will need, and quote a price based on that.

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